Educational Board of Vocational Training And Development, Kolkata V. C.I.T.(Exemption), Kolkata, Kolkata

ITA 756/KOL/2022

AI Insights

The case involves the Educational Board of Vocational Training and Development, the appellant, contesting the decision of the CIT(Exemption), Kolkata, which dismissed their application for approval under section 80G(iii) of the Income Tax Act. The CIT(E) had initially rejected the application due to the absence of proof that the assessee had applied for provisional registration in Form 10A and had not obtained any order of provisional registration in Form 10AC. The appellant contested this decision, providing evidence of the submission of Form 10A and the receipt of provisional approval in Form 10AC, which the CIT(E) had overlooked. The Tribunal found merit in the appellant's arguments and evidence, leading to the setting aside of the CIT(E)'s order and remanding the matter for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128309 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 25-04-2023
• Assessment Year: misc
• Appeal Filed On: 21-12-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 80G

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी ͬगरȣश अĒवाल, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.756/Kol/2022 Educational Board of Vocational Training and Development.................Appellant 238B, Acharya Jagadish Chandra Bose Road, L.R.Sarani, S.O, Kolkata-20. [PAN: AABTE2208F] vs. CIT(Exemption), Kolkata.................................................................... Respondent Appearances by: Shri Avishek Tibrual, AR, appeared on behalf of the appellant. Shri G. Hukugha Sema, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : April 26, 2023 Date of pronouncing the order : April 28, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The captioned appeal has been preferred by the assessee-trust against the order dated 28.10.2022 of the Commissioner of Income Tax (Exemption), Kolkata [hereinafter referred to as the ‘CIT(E)’]. 2. The assessee is aggrieved by the action of the CIT(E) in dismissing the application of the assessee for grant of approval u/s 80G(iii) of the Income Tax Act (hereinafter referred to as the ‘Act’). 3. At the outset, the ld. counsel for the assessee has invited our attention to the impugned order of the CIT(E) to submit that the ld. CIT(E) has dismissed the application of the assessee by a two line order mentioning that the assessee has not furnished any proof that it had applied in Form 10A for provisional registration and further that the assessee has not obtained any order of provisional registration in Form I.T.A. No.756/Kol/2022 Educational Board of Vocational Training and Development 2 10AC. He, therefore, rejected the application of the assessee for final registration u/s 80G(iii) of the Act. The ld. counsel has invited our attention to the copy of the Form 10A placed on the file and received by the Department vide Acknowledgement No.101561210310122. The ld. counsel has further invited our attention to Form 10AC which is the order granting provisional approval dated 08.02.2022. The ld. counsel therefore, has submitted that the ld. CIT(E) has wrongly dismissed the application of the assessee. 4. The ld. DR could not rebut the above factual aspect. 5. In view of the above, the impugned order of the CIT(E) is set aside and the matter is restored to the file of the CIT(E) for decision afresh on the application of the assessee for grant of approval u/s 80G of the Act. 6. In the result, the appeal of the assessee-trust is treated as allowed for statistical purposes. Kolkata, the 28 th April, 2023. Sd/- Sd/- [ͬगरȣश अĒवाल /Girish Agrawal] [संजय गग[ /Sanjay Garg] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 28.04.2023. RS Copy of the order forwarded to: 1. Educational Board of Vocational Training and Development 2. CIT(Exemption), Kolkata 3. CIT (A)- 4. CIT- , 5. CIT(DR), I.T.A. No.756/Kol/2022 Educational Board of Vocational Training and Development 3 //True copy// By order Assistant Registrar, Kolkata Benches